UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended:		July 31, 2010
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	For the transition period from		___________			to	____________
	Commission file number:			333-158203
	ECO ENERGY PUMPS, INC.
	(Exact name of registrant as specified in its charter)
	Nevada						26-3550371
(State or other jurisdiction of incorporation or organization)					(I.R.S. Employer Identification No.)
	112 North Curry Street, Carson City, NV 89703-4934
	(Address of principal executive offices) (Zip Code)
	(775) 284 3713
	(Registrant’s telephone number, including area code)
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
								Yes \|X\| No \|_\|
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.
Large accelerated filer [ ]							Accelerated filer [ ]
Non-accelerated filer [ ] (Do not check if a smaller reporting company)							Smaller reporting company [X]
Indicate by check mark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act).
								Yes \|X\| No \|_\|
Indicate the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of July 31, 2010, the registrant had 9,552,500 shares of common stock, $0.001 par value, issued and outstanding.

UNITED STATES

1SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

x	QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended January 31, 2011

¨	TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from ______ to __________

COMMISSION FILE NUMBER: 001-34731

ECO ENERGY PUMPS, INC.

(Exact name of registrant as specified in its charter)

Nevada	26-3550371
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

112 North Curry Street, Carson City, Nevada 89703-4934

(Address of principal executive offices)

(775) 284 3713

(Registrant’s Telephone Number, Including Area Code)

Check whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the issuer was required to file such reports), and (2)has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ¨ No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company filer. See definition of “accelerated filer” and “large accelerated filer” in Rule 12b-2 of the Exchange Act (Check one):

Large Accelerated Filer o

Accelerated Filer o

Non-Accelerated Filer o

Smaller Reporting Company x

Indicate by check mark whether the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act. Yes o No x

Indicate the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of March 21, 2011, the registrant had 2,267,320 shares of common stock, $0.001 par value, issued and outstanding.

INDEX

		Page
		Number
	PART I – FINANCIAL INFORMATION
Item 1	Financial Statements	3
Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	920
Item 3	Quantitative and Qualitative Disclosures About Market Risk	1023
Item 4	Controls and Procedures	1124
	PART II – OTHER INFORMATION
Item 1	Legal Proceedings	1225
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	1225
Item 3	Defaults Upon Senior Securities	1225
Item 4	~~Submission~~(Removed ofand ~~Matters to a Vote of Security Holders~~Reserved)	1225
Item 5	Other Information	1225
Item 6	Exhibits	1325

ECO ENERGY PUMPS, INC. (A Development Stage Company) CONDENSED FINANCIAL STATEMENTS July 31, 2010 Unaudited CONDENSED BALANCE SHEETS CONDENSED STATEMENTS OF OPERATIONS CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) CONDENSED STATEMENTS OF CASH FLOW NOTES TO CONDENSED FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2O11 AND 2010

(Stated in US Dollars)

Unaudited

CONSOLIDATED BALANCE SHEETS	4

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME	5

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY	6

CONSOLIDATED STATEMENTS OF CASH FLOWS	7

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS	8

ECO ENERGY PUMPS, INC.
(A Development Stage Company)
CONDENSED BALANCE SHEETS
Unaudited
		July 31, 2010		October 31, 2009
				(Audited)
ASSETS
CURRENT ASSETS
Cash	$	49	$	2,799
TOTAL ASSETS	$	49	$	2,799
LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIT)
CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	13,291	$	9,400
Loans from Related Party		8,995		1,995
TOTAL CURRENT LIABILITIES	$	22,286	$	11,395
STOCKHOLDER'S EQUITY ( DEFICIT )
Capital stock (Note 5)
Authorized
75,000,000 shares of common stock, $0.001 par value,
Issued and outstanding
9,552,500 shares of common stock	$	9,552	$	9,552
Additional Paid in Capital		4,798		4,798
Deficit accumulated during the development stage		(36,587)		(22,946)
TOTAL STOCKHOLDER'S EQUITY/(DEFICIT)	$	(22,237)	$	(8,596)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)	$	49	$	2,799
The accompanying notes are an integral part of these financial statements

ECO ENERGY PUMPS, INC.

CONSOLIDATED BALANCE SHEETS

AS OF JANUARY 31, 2011, AND OCTOBER 31 , 2010

(Stated in US Dollars)

	Note	January 31, 2011		October 31, 2010
		(unaudited)		(audited)
ASSETS
Current assets
Cash and cash equivalents		$	13,938	$	9,106
Trade receivables			2,040,461		2,735,326
Receivables from directors	6		82,285		-
Receivable from a related company	6		171,360		212,671
Other receivables			112,496		302,217
Prepaid expenses			-		218,407
Deposit			10,912		2,998
Deposit for acquisition of a company	5		1,822,794		-
Advances to suppliers			259,842		-
Inventories			173,154		13,782

Total current assets		$	4,687,242	$	3,494,507
Property, plant and equipment, net	4		1,399,379		1,407,458

TOTAL ASSETS		$	6,086,621	$	4,901,965

LIABILITIES AND STOCKHOLDERS’ EQUITY
Trade payables		$	29,296	$	33,335
Advances from customers			87,105		32,139
Other payables			2,124		-
Sale commission payable			17,894		28,612
Payables to related parties	6		41,649		25,369
Payables to key management	6		-		34,477
Accrued expenses			1,391		15,129
VAT payable			1,603,230		1,112,760
Income tax payables			662,583		525,358
Other tax payables			143,565		77,893

TOTAL LIABILITIES		$	2,588,837	$	1,885,072

Commitments and contingencies		$	-	$	-

STOCKHOLDERS’ EQUITY
Preferred stock at $0.001 par value; 10,000,000 shares authorized Nil share issued and fully paid		$	-	$	-
Common stock at $0.001 par value; 300,000,000 shares authorized; 36,001,083 shares issued and outstanding at January 31, 2011 and October 31, 2010	7	$	36,001	$	36,001
Additional paid-in capital	7		1,347,261		1,347,261
Retained earnings			1,945,055		1,557,885
Accumulated other comprehensive income			169,467		75,746

		$	3,497,784	$	3,016,893

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	6,086,621	$	4,901,965

See accompanying notes to consolidated financial statements

ECO ENERGY PUMPS, INC.
(A Development Stage Company)
CONDENSED STATEMENTS OF OPERATIONS
Unaudited
										Cumulative results
		Three months		Three months		Nine months		Nine months		from inception
		ended		ended		ended		ended		(October 14, 2008)
		July 31, 2010		July 31, 2009		July 31, 2010		July 31, 2009		To July 31, 2010
REVENUE
Revenues	$	-	$	-	$	-	$	-	$	-
Total Revenues	$	-	$	-	$	-	$	-	$	-
EXPENSES
Office and general	$	1,515	$	300	$	3,250	$	2,585	$	8,176
Professional Fees		3,891		3,000		10,391		12,250		28,411
Total Expenses	$	5,406	$	3,300	$	13,641	$	14,835	$	36,587
NET LOSS	$	(5,406)	$	(3,300)	$	(13,641)	$	(14,835)	$	(36,587)
BASIC AND DILUTED LOSS PER COMMON SHARE
	$	-	$	-	$	-	$	-
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
	$	9,552,500	$	9,390,570		9,552,500		9,330,522
The accompanying notes are an integral part of these financial statements

ECO ENERGY PUMPS, INC.

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

		For the three months ended
	Note	January 31, 2011			January 31, 2010

Net revenues		$	2,779,504		$	-
Cost of net revenues			(1,469,844	)		-

Gross profit		$	1,309,660		$	-

Operating expenses:
Selling			(388,925	)		-
General and administrative			(402,354	)		(3,800	)

Income (loss) from operation		$	518,381		$	(3,800	)
Interest income			7			-
Interest expenses			(1,875	)		-
Other expenses			(286	)		-

Income (loss) before income taxes		$	516,227		$	(3,800	)

Income taxes	9		(129,057	)		-

Net income (loss)		$	387,170		$	(3,800	)

Foreign currency translation adjustment			93,721			-

Comprehensive income (loss)		$	480,891		$	(3,800	)

Weighted average number of shares outstanding:
Basic and diluted	10		36,001,083			9,552,500

Earning (loss) per share:
Basic and diluted	10	$	0.01		$	(0.00	)

See accompanying notes to consolidated financial statements

ECO ENERGY PUMPS, INC.
(A Development Stage Company)
CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
From inception (October 14, 2008) to July 31, 2010
Unaudited
											Deficit
		Common Stock									accumulated
							Additional		Share		during the
		Number of					Paid-in		Subscription		development
		shares			Amount		Capital		Receivable		stage			Total
Balance, October 14, 2008	-				-		-		-		-		-
Common stock issued for cash at $0.001
per share on November 6, 2008		9,300,000		$	9,300	$	-	$	(4,300)	$	-	$		5,000
Common Stock issued at $0.02
per share - June 29,2009		252,500			252		4,798							5,050
Subscription Received									4,300					4,300
Net loss for the period ended
October 31, 2009											(22,946)			(22,946)
Balance, October 31, 2009 (Audited)		9,552,500		$	9,552	$	4,798	$	-	$	(22,946)	$		(8,596)
Net loss for the period ended
July 31, 2010			-		-		-		-		(13,641)			(13,641)
Balance, July 31, 2010			9,552,500	$	9,552	$	4,798	$	-	$	(36,587)	$		(22,237)
The accompanying notes are an integral part of these financial statements

ECO ENERGY PUMPS, INC.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

FOR THE QUARTERS ENDED JANUARY 31, 2011 AND FOR THE PERIOD ENDED OCTOBER 31, 2010

(Stated in US Dollars)

	Common stock		Additional paid-in capital			Retained earnings		Accumulated other comprehensive income		Total

Balance, June 3, 2010	$	32,400		1,373,099			-		-		1,405,499
Reverse merger		3,601		(25,838	)		-		-		(22,237	)
Net income		-		-			1,557,8851,557,885		-		1,557,885
Foreign currency translation adjustment		-		-			-		75,746		75,746

Balance, October 31, 2010	$	36,001		1,347,261			1,557,885		75,746		3,016,893


Balance, November 1, 2010	$	36,001		1,347,261			1,557,885		75,746		3,016,893
Net income		-		-			387,170		-		387,170
Foreign currency translation adjustment		-		-			-		93,721		93,721

Balance, January 31, 2011	$	36,001		1,347,261			1,945,055		169,467		3,497,784

See accompanying notes to consolidated financial statements

ECO ENERGY PUMPS, INC.
(A Development Stage Company)
CONDENSED STATEMENTS OF CASH FLOW
Unaudited
			Nine months			Nine months		October 14, 2008
			ended			ended		(inception date) to
			July 31, 2010			July 31, 2009		July 31, 2010
CASH FLOWS FROM OPERATING ACTIVITIES
	Net loss	$	(13,641)		$	(14,835)	$	(36,587)
	Adjustment to reconcile net loss to net cash
	used in operating activities
	Increase (decrease) in accrued expenses	$	3,891		$	5,600	$	13,291
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES
		$	(9,750)		$	(9,235)	$	(23,296)
CASH FLOWS FROM FINANCING ACTIVITIES
	Proceeds from sale of common stock		-			10,050		14,350
	Loan from related party		7,000			-		8,995
NET CASH PROVIDED BY FINANCING ACTIVITIES
		$	7,000		$	10,050	$	23,345
NET INCREASE ( DECREASE) IN CASH		$	(2,750)		$	815	$	49
CASH, BEGINNING OF PERIOD		$	2,799		$	-	$	-
CASH, END OF PERIOD		$	49		$	815	$	49
Supplemental cash flow information and noncash financing activities:
Cash paid for:
	Interest	$		-	$	-	$	-
	Income taxes	$		-	$	-	$	-
The accompanying notes are an integral part of these financial statements
ECO ENERGY PUMPS, INC.
(A Development Stage Company)
NOTES TO THE CONDENSED UNAUDITED FINANCIAL STATEMENTS
July 31, 2010
NOTE 1 – CONDENSED FINANCIAL STATEMENTS
The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at July 31, 2010, and for all periods presented herein, have been made.
Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s October 31, 2009 audited financial statements. The results of operations for the periods ended July 31, 2010 and the same period last year are not necessarily indicative of the operating results for the full years.
NOTE 2 – GOING CONCERN
The company has incurred losses since inception totalling $36,587.
The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.
In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.
The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
ECO ENERGY PUMPS, INC.
(A Development Stage Company)
NOTES TO THE CONDENSED UNAUDITED FINANCIAL STATEMENTS
July 31, 2010
NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS The Company’s management has evaluated all recent accounting pronouncements since the last audit through the issuance date of these financial statements. In the Company’s opinion, none of the recent accounting pronouncements will have a material effect on the financial statements.
NOTE 4 3 - SUBSEQUENT EVENTS
The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were available to be issued and has determined that there are no events to disclose.

ECO ENERGY PUMPS, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

	For the three months ended
	January 31, 2011			January 31, 2010
Cash flows from operating activities
Net income (loss)	$	387,170		$	(3,800	)
Depreciation		26,614			-

Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Trade receivables		724,833			-
Other receivables		241,580			-
Inventories		(157,769	)		-
Prepaid expenses		219,348			-
Sales commission payable		(11,001	)		-
Trade payables		(4,444	)		-
Advances from customers		54,052			-
Accrued expenses		(13,816	)		300
VAT payables		471,388			-
Income tax payables		129,057			-
Other tax payables		64,056			-
Advances to suppliers		(257,527	)		-
Other payables		2,105			-
Deposit		(7,804	)		-

Net cash provided by (used in) operating activities	$	1,867,842		$	(3,500	)

Cash flows from investing activities
Receivable from a related company	$	43,754		$	-
Payables to related parties		15,800			1,000
Advances from key management		(34,626	)		-
Amounts due from directors		(81,552	)		-
Deposit paid for investment		(1,806,549	)		-

Net cash provided by (used in) investing activities	$	(1,863,173	)	$	1,000

Cash flows from financing activities

Net cash provided by financing activities	$	-		$	-

Net cash and cash equivalents sourced (used)	$	4,669	$	(2,500	)

Effect of foreign currency translation on cash and cash equivalents		163		-

Cash and cash equivalents–beginning of period		9,106		2,799

Cash and cash equivalents–end of period	$	13,938	$	299

See accompanying notes to consolidated financial statements

~~Item~~ECO 2.ENERGY ~~Management`s~~PUMPS, ~~Discussion and Analysis of Financial Condition and Results of Operations~~INC.

~~This~~NOTES ~~section~~TO ofCONSOLIDATED ~~this~~FINANCIAL report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions. STATEMENTS

~~Overview~~FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

~~ECO ENERGY PUMPS, INC.~~ (~~"Eco~~Stated ~~Energy Pumps", "the Company", “our” or "we") was incorporated~~ in ~~the~~US State of Nevada as a for-profit company on October 14, 2008. The Company is a development stage company that intends to develop an efficient water pump powered by solar energy with an exclusive pump design. This product will be economical, portable and versatile; excellent for using in farms, irrigation, livestock watering and locations without power lines in general, such as remote homes and villages. It will be capable of pumping water from no matter how deep. Dollars)

~~Its~~1. ORGANIZATION ~~main~~AND ~~differential~~PRINCIPAL ~~will be the exclusive rotary style, positive flow pump, which will be able to pump water continually with little waste of energy.~~ACTIVITIES

~~Plan~~Eco Energy Pumps, Inc. (“the Company” or “the Group”) was incorporated as a for-profit company in the State of ~~Operation~~Nevada on October 14, 2008 and established a fiscal year end of October 31.

~~The~~On ~~Company~~October ~~has~~25, ~~not~~2010, ~~yet generated any revenue from its operations since~~ the ~~date~~Company ofacquired ~~inception. As~~DLT ofInternational ~~the fiscal quarter ended July 31~~Limited., ~~2010~~a weprivately ~~had~~held ~~$49~~corporation oforganized ~~cash~~under ~~on hand and incurred operating expenses in~~ the ~~amount~~laws of ~~$5,406. In~~ the ~~quarter~~British ~~ended~~Virgin ~~July~~Islands 31(“DLT”), ~~2009~~in weaccordance ~~had~~with ~~incurred~~a ~~operating~~Securities ~~expenses~~Exchange inAgreement (the ~~amount~~“Exchange”). DLT ofwas ~~$3,300.~~organized ~~During~~under the ~~nine~~laws ~~months~~of ~~period ended July 31, 2010~~ the ~~total~~British ~~operating~~Virgin ~~expenses~~Islands ~~were~~on inMarch ~~the amount of $13~~18,~~641~~ 2010. DLT Inis ~~the~~a ~~nine~~holding ~~months~~company ~~period~~whose ~~ended~~principal ~~July~~operating 31company develops, ~~2009~~manufactures ~~the~~and ~~total~~distributes ~~operating~~automotive ~~expenses~~testing ~~were~~equipment in the ~~amount~~People's Republic of ~~$14,835~~China. Upon ~~Since~~consummation ~~inception we have incurred operating expenses~~ of ~~$36~~the Exchange,~~587.~~ ~~These~~the ~~operating~~Registrant ~~expenses~~adopted ~~were~~the ~~comprised~~business plan of ~~professional fees and office and general expenses~~DLT.

~~Our~~Pursuant ~~current~~to ~~cash~~the ~~holdings~~terms ~~will~~of ~~not~~the ~~satisfy~~Exchange, ~~our~~the ~~liquidity~~Company ~~requirements~~acquired ~~and~~DLT wein ~~will~~exchange ~~require~~for ~~additional~~an ~~financing~~aggregate toof ~~pursue~~2,267,320 ~~our~~newly ~~planned~~issued ~~business~~shares ~~activities. We~~(the ~~have~~“Exchange ~~registered~~Shares”) ~~4,000,000~~ of orthe ~~our~~Company’s common stock, ~~for~~par ~~sale~~value to$0.001 per share (the ~~public~~“Common Stock”) issued to DLT Shareholders in accordance with their pro rata ownership of DLT equity. ~~Our~~ As ~~registration~~a ~~statement~~result of the Exchange, DLT became ~~effective~~a onwholly-owned ~~April~~subsidiary 10of the Company. In addition, ~~2009~~our ~~and~~principal westockholder ~~are~~agreed into ~~the~~retire ~~process~~their 9,300,000 shares of ~~seeking~~Common ~~equity~~Stock. Following ~~financing~~the toExchange, ~~fund~~and ~~our~~upon ~~operations~~giving ~~over~~effect to the ~~next~~Split, 12the ~~months~~Company had an aggregate of approximately 36,001,083 shares issued and outstanding.

~~Management~~On ~~believes~~October ~~that~~18, if2010, ~~subsequent~~as ~~private~~a ~~placements~~condition ~~are~~precedent ~~successful~~to the Exchange, wea ~~will~~majority ~~generate~~of ~~sales~~the ~~revenue~~Company’s ~~within~~Shareholders voted to amend the ~~following~~Company’s ~~twelve~~Articles ~~months~~of ~~thereof~~Incorporation to (i) change its name to DLT International, Ltd. ~~However~~(the “Name Change”), ~~additional~~(ii) ~~equity~~increase ~~financing~~the ~~may~~number ~~not~~of beits ~~available~~authorized shares of capital stock from 75,000,000 to us310,000,000 onshares ~~acceptable~~of ~~terms~~which or(a) at300,000,000 ~~all~~shares were designated common stock, par value $0.001 per share and ~~thus~~(b)10,000,000 wewere ~~could~~designated ~~fail~~“preferred stock, par value $0.001 per share (the “Preferred Stock”), (iii) authorize the creation of a class of 10,000,000 shares of blank check preferred stock, (iv) and to ~~satisfy~~effect ~~our~~a ~~future~~forward-split ~~cash~~such ~~requirements~~that fourteen and 29/100 (14.29) shares of its Common Stock were issued for every 1 share of Common Stock issued and outstanding immediately prior to filing of the Amendment (the “Split”).

AsPrior ofto ~~July~~the 31Exchange, ~~2010~~we ~~the~~were ~~Company~~a ~~received~~development-stage ~~advances~~Company ~~from~~that ~~shareholders~~intended ~~and~~to ~~related~~develop ~~parties~~an inefficient ~~the~~water ~~amount~~pump ofpowered $by ~~8,995~~solar ~~to pay for incorporation costs and filing fees~~energy. As ~~The~~a ~~amount~~result ~~due~~of to the ~~shareholders~~Exchange ~~and~~with ~~related~~DLT ~~parties~~International ~~are~~Limited ~~unsecured~~(“DLT”), ~~non-interest~~we ~~bearing,~~have ~~and~~adopted ~~due~~the onbusiness ~~demand.~~plan of DLT.

If Eco Energy Pumps is unsuccessful in raising the additional proceeds through a private placement offering it will then have to seek more additional funds through debt financing, which would be very difficult for a new development stage company to secure. Therefore, the company is highly dependent upon the success of the anticipated private placement offering described herein and failure thereof would result in Eco Energy Pumps having to seek capital from other resources such as debt financing, which may not even be available to the company. However, if such financing were available, because Eco Energy Pumps is a development stage company with no operations to date, it would likely have to pay additional costs associated with high risk loans and be subject to an above market interest rate. At such time these funds are required, management would evaluate the terms of such debt financing and determine whether the business could sustain operations and growth and manage the debt load. If Eco Energy Pumps cannot raise additional proceeds via a private placement of its common stock or secure debt financing it would be required to cease business operations. As a result, investors in Eco Energy Pumps common stock would lose all of their investment.8

~~Over~~ECO ~~the~~ENERGY ~~12 month period starting upon the end of the sale of our stock~~PUMPS, ~~our company must raise capital and start its sales~~INC. The first stage of our operations over this period is to develop the prototype of our exclusive solar pump system and make all the adjustments necessary to assure high quality. We expect to complete this step within 120 days after we raise enough funds to implement our business plan.

~~The~~NOTES ~~second~~TO ~~stage~~CONSOLIDATED isFINANCIAL to develop our company’s website with detailed information and animated demonstrations of our unique pump system. We expect to complete this step in 180 days after we raise enough funds to implement our business plan.STATEMENTS

~~The~~FOR ~~third~~THE ~~stage~~THREE ~~consists~~MONTHS inENDED ~~our~~JANUARY ~~product~~31, ~~Marketing~~2011 ~~and~~AND Sales campaign including: finding a storage space and buying pump supplies; exposition in Trade Shows across North America; distribution of flyers and brochures and demonstration of our products to non-governmental and governmental Institutions that are funding the development of extraction and delivery of water and sanitation in Africa and in development stage countries in general. We expect to be fully operational within 360 days after we raise enough funds to implement our business plan.2010

If(Stated we are unable to complete any phase of our systems development or marketing efforts because we don’t have enough money, we will cease our development and or marketing operations until we raise money. Attempting to raise capital after failing in ~~any~~US ~~phase of our business development plan would be difficult. As such, if we cannot secure additional proceeds we will have to cease operations and investors would lose their entire investment.~~Dollars)

WeDLT, dothrough ~~not~~its ~~currently~~wholly-owned ~~have~~Chinese ~~any~~subsidiary, ~~employees~~Dalei Vehicle Inspecting Technology (Shen Zhen) Co., Ltd (“Dalei”), is a manufacturer and ~~management~~supplier ~~does~~of ~~not~~automotive ~~plan~~emissions totesting ~~hire~~equipment ~~employees~~and atsoftware ~~this~~control ~~time~~systems and a provider of comprehensive inspection station management services. WeSuch doservices ~~not~~include ~~expect~~the establishment of systems, standards and equipment supply, create inspection service market rules and formulate market rules with the ~~purchase~~government ortogether ~~sale~~in order to constitute a complete set of ~~any~~industry ~~significant~~management ~~equipment~~methods and ~~has~~management nomeasures, ~~current~~which ~~material~~include ~~commitments~~staff training, equipment access, inspection technology standards, management content and specific requirements.

~~Off~~2. SUMMARY ~~Balance~~OF ~~Sheet~~SIGNIFICANT ~~Arrangement~~ACCOUNTING POLICIES

~~The~~(a) ~~company~~Method ~~is dependent upon the sale~~ of its common shares to obtain the funding necessary to carry its business plan. Our President, John David Palmer has undertaken to provide the Company with operating capital to sustain its business over the next twelve month period, as the expenses are incurred, in the form of a non-secured loan. However, there is no contract in place or written agreement securing these agreements. Investors should be aware that Mr. Palmer expression is neither a contract nor agreement between him and the company.accounting

~~Other~~The ~~than~~Group ~~the~~maintains ~~above~~its ~~described~~general ~~situation~~ledger ~~the~~and ~~Company~~journals ~~does~~with ~~not~~the ~~have~~accrual ~~any~~method ~~off-balance~~of ~~sheet~~accounting ~~arrangements~~for ~~that~~financial ~~have~~reporting orpurposes. The ~~are~~financial ~~reasonably~~statements ~~likely~~and tonotes ~~have~~are arepresentations ~~current~~of ormanagement. Accounting ~~future~~policies ~~effect~~adopted onby the ~~Company's~~Group ~~financial~~conform ~~condition,~~to ~~changes~~generally inaccepted ~~financial~~accounting ~~condition,~~principles ~~revenues~~in orthe ~~expenses,~~United ~~results~~States of ~~operations,~~America ~~liquidity,~~(“US ~~capital~~GAAP”) ~~expenditures~~and orhave ~~capital~~been ~~resources~~consistently ~~that~~applied ~~are~~in ~~material~~the topresentation ~~investors.~~of financial statements.

~~Item~~(b) 3.Principles ~~Quantitative~~of ~~and Qualitative Disclosures about Market Risk~~consolidation

~~Not~~The ~~required~~consolidated financial statements are presented in US Dollars and include the accounts of the Company and its subsidiary. All significant inter-company balances and transactions are eliminated in consolidation.

~~Item~~The 4.Company ~~Controls~~owned its subsidiary soon after its inception and ~~Procedures~~continued to own the equity’s interests through January 31, 2011. The following table depicts the identity of the subsidiaries:

The management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting, as required by Sarbanes-Oxley (SOX) Section 404 A. The Company’s internal control over financial reporting is a process designed under the supervision of the Company’s Chief Executive Officer and Chief Financial Officer to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the Company’s financial statements for external purposes in accordance with U.S. generally accepted accounting principles.

Name of Subsidiary	Place & Date of Incorporation	Equity Interest Attributable to the Company (%)	Common Stock/ Registered Capital ($)	Registered Capital (RMB)

DLT International Limited (“DLT”)	BVI/March 18, 2010	100	$50,000	N/A

Dalei Vehicle Inspecting Technology (Shen Zhen) Co., Ltd (“Dalei”)	PRC/June 3, 2010	100	$730,855	RMB 5,000,000

As of July 31, 2010 management assessed the effectiveness of the Company’s internal control over financial reporting based on the criteria for effective internal control over financial reporting established in 9

8ECO ENERGY PUMPS, INC.

~~SEC~~NOTES ~~guidance~~TO onCONSOLIDATED ~~conducting~~FINANCIAL such assessments. Based on that evaluation, they concluded that, during the period covered by this report, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design or operation of our internal control over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses. STATEMENTS

~~The~~FOR ~~matters~~THE ~~involving~~THREE ~~internal~~MONTHS ~~controls~~ENDED ~~and~~JANUARY procedures that the Company’s management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (4) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by the Company's Chief Financial Officer in connection with the review of our financial statements as July 31, ~~2010~~2011 ~~and~~AND ~~communicated the matters to our management.~~2010

~~Management believes that the material weaknesses set forth in items~~ (~~2),~~Stated (3) and (4) above did not affect the Company's financial results. However, management believes that the lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ~~ineffective~~US ~~oversight in the establishment and monitoring of required internal controls and procedures can affect the Company's results and its financial statements for the future years.~~ Dollars)

~~We are committed to improving our financial organization~~2. SUMMARY AsOF ~~part~~SIGNIFICANT ofACCOUNTING ~~this~~POLICIES commitment, we will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to the Company: i(Continued) Appointing one or more outside directors to our board of directors who shall be appointed to the audit committee of the Company resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures; and ii) Preparing and implementing sufficient written policies and checklists which will set forth procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements.

Management believes that the appointment of one or more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on the Company's Board. In addition, management believes that preparing and implementing sufficient written policies and checklists will remedy the following material weaknesses (ic) ~~insufficient~~Use ~~written policies and procedures for accounting and financial reporting with respect to the requirements and application~~ of US GAAP and SEC disclosure requirements; and (ii) ineffective controls over period end financial close and reporting processes. Further, management believes that the hiring of additional personnel who have the technical expertise and knowledge will result proper segregation of duties and provide more checks and balances within the department. Additional personnel will also provide the cross training needed to support the Company if personnel turn over issues within the department occur. This coupled with the appointment of additional outside directors will greatly decrease any control and procedure issues the company may encounter in the future.estimates

WeThe ~~will~~preparation ~~continue~~of the financial statements in conformity with generally accepted accounting principles in the United States of America requires management to ~~monitor~~make estimates and ~~evaluate~~assumptions that affect the ~~effectiveness~~reported amounts of ~~our~~assets ~~internal~~and ~~controls~~liabilities and ~~procedures~~disclosure of contingent assets and ~~our~~liabilities ~~internal~~at ~~controls~~the ~~over~~date of the financial ~~reporting~~statements onand anthe ~~ongoing~~reported ~~basis~~amounts of revenues and ~~are~~expenses ~~committed~~during tothe ~~taking~~reporting ~~further~~periods. ~~action~~Management ~~and~~makes ~~implementing~~these ~~additional~~estimates ~~enhancements~~using orthe ~~improvements,~~best asinformation ~~necessary~~available ~~and~~at asthe ~~funds~~time ~~allow~~the estimates are made; however actual results could differ materially from those estimates.

9(d) Economic and political risks

~~There~~The ~~have~~Group’s ~~been~~operations noare ~~changes~~conducted in ~~our~~the ~~internal~~PRC. ~~control~~Accordingly, ~~over financial reporting identified in connection with~~ the ~~evaluation~~Group’s ~~required~~business, byfinancial ~~paragraph~~condition ~~(d)~~and results of ~~Rules~~operations ~~13a-15~~may orbe ~~15d-15~~influenced ~~under~~by the ~~Exchange~~political, ~~Act~~economic ~~that~~and ~~occurred~~legal ~~during~~environment in the ~~small business issuer's last fiscal quarter that has materially affected~~PRC, orand isby ~~reasonably~~the ~~likely~~general tostate ~~materially~~of ~~affect,~~the ~~our~~PRC ~~internal control over financial reporting~~economy.

~~PART~~The IIGroup’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Group’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary ~~OTHER~~measures, ~~INFORMATION~~currency conversion, remittances abroad, and rates and methods of taxation, among other things.

~~Item~~(e) 1.Property, ~~Legal~~plant ~~Proceedings~~and equipment

~~The~~Plant ~~Company~~and isequipment ~~not~~are acarried ~~party~~at tocost ~~any~~less ~~pending~~accumulated ~~legal~~depreciation. Depreciation ~~proceedings,~~is ~~and~~provided noover ~~such~~their ~~proceedings~~estimated ~~are~~useful ~~known~~lives, tousing bethe ~~contemplated~~straight-line method. Estimated useful lives of the plant and equipment are as follows:

No director, officer, or affiliate of the issuer and no owner of record or beneficiary of more than 5% of the securities of the issuer, or any security holder is a party adverse to the small business issuer or has a material interest adverse to the small business issuer.

Buildings	40 years	Machinery & equipment	8 years
Office equipment	5 years

~~Item~~The 2.cost ~~Unregistered~~and ~~Sales~~related accumulated depreciation of ~~Equity~~assets ~~Securities~~sold or otherwise retired are eliminated from the accounts and ~~Use~~any gain or loss is included in the statement of ~~Proceeds~~income.

~~None.~~(f) Accounting for the impairment of long-lived assets

~~Item~~The 3Group periodically evaluates the carrying value of long-lived assets to be held and used, including intangible assets subject to amortization, when events and circumstances warrant such a review, pursuant to the guidelines established in ASC No. ~~Defaults~~360, ~~Upon~~“Property, ~~Senior~~Plant ~~Securities~~and Equipment”. The carrying value of a long-lived asset is considered impaired when the anticipated undiscounted cash flow from such asset is separately identifiable and is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair market value of the long-lived asset. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that fair market values are reduced for the cost to dispose.

~~None~~10

~~Item~~ECO 4.ENERGY ~~Submission~~PUMPS, ~~of Matters to a Vote Security Holders~~INC.

~~None~~NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

~~Item~~FOR 5.THE ~~Other~~THREE ~~Information~~MONTHS ENDED JANUARY 31, 2011 AND 2010

~~None~~(Stated in US Dollars)

~~Item 6~~2. SUMMARY ~~Exhibits~~OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

3During the reporting periods, there was no impairment loss.1

~~Articles~~(g) ofForeign ~~Incorporation~~currency ~~[1]~~translation

3The accompanying financial statements are presented in United States dollars.2 The functional currency of the Group is the Renminbi (RMB). The financial statements are translated into United States dollars from RMB at year-end exchange rates as to assets and liabilities and average exchange rates as to revenues and expenses. Capital accounts are translated at their historical exchange rates when the capital transactions occurred.

~~By-Laws~~The ~~[1]~~exchange rates used to translate amounts in RMB into USD for the purposes of preparing the consolidated financial statements were as follows:

31.1

January 31, 2011
Consolidated balance sheet	RMB 6.5833 to US$1.00

Consolidated statements of income and
comprehensive income	RMB 6.6425 to US$1.00

~~Rule~~The ~~13(a)-14(a)/15(d)-14(a)~~RMB ~~Certification~~is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into USD at the rates used in translation. In addition, the current foreign exchange control policies applicable in PRC also restrict the transfer of ~~Chief~~assets ~~Executive~~or ~~Officer~~dividends outside the PRC.

~~31.2~~(h) Cash and cash equivalents

~~Rule~~The ~~13(a)-14(a)/15(d)-14(a)~~Group ~~Certification~~considers all highly liquid investments purchased with original maturities of ~~Chief~~three ~~Financial~~months ~~Officer~~or *less to be cash equivalents. The Group maintains bank accounts in the PRC. The Group does not maintain any bank accounts in the United States of America. The cash located outside the United States is not restricted as to usage.

~~32.1~~(i) Accounts receivable

~~Section~~Accounts ~~1350~~receivable ~~Certification~~is recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An allowance for doubtful accounts is maintained for all customers based on a variety of ~~Chief~~factors, ~~Executive~~including ~~Officer~~the length of time the receivables are past due, significant one-time events and historical experience. Bad debts are written off as incurred. During the reporting years, there were no bad debts.

32Outstanding accounts balances are reviewed individually for collectability.2 The Company does not charge any interest income on trade receivables. Accounts balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. To date, the Company has not charged off any balances as it has yet to exhaust all means of collection.

Section 1350 Certification of Chief Financial Officer **11

10ECO ENERGY PUMPS, INC.

~~[1] Incorporated~~NOTES byTO ~~reference~~CONSOLIDATED ~~from~~FINANCIAL ~~the Company’s filing with the Commission on March 25, 2009.~~STATEMENTS

* IncludedFOR inTHE ~~Exhibit~~THREE MONTHS ENDED JANUARY 31.1, 2011 AND 2010

** Included(Stated in ~~Exhibit~~US ~~32.1~~Dollars)

~~SIGNATURES~~2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

~~Pursuant~~(j) toRevenue ~~the requirements of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.~~recognition

~~ECO~~Revenue ~~ENERGY~~represents ~~PUMPS,~~the ~~INC~~invoiced value of goods sold recognized upon the delivery of goods to customers. Revenue is recognized when all of the following criteria are met:

~~BY: /s/~~- ~~John~~Persuasive ~~David~~evidence ~~Palmer~~of an arrangement exists;

-~~---------------------~~ Delivery has occurred or services have been rendered;

~~John~~- ~~David~~The ~~Palmer~~seller’s price to the buyer is fixed or determinable; and

~~President,~~- ~~Secretary~~Collection ~~Treasurer,~~is ~~Principal~~reasonably ~~Executive Officer,~~assured.

~~Principal~~(k) ~~Financial Officer and sole Director~~Leases

~~Dated: September~~The 3Group did not have a lease that met the criteria of a capital lease. Leases that do not qualify as a capital lease are classified as an operating lease. Operating lease rental payments included in general and administrative expenses for the three months ended January 31, 2011 and 2010 were $28,343 and nil respectively.

11(l) Advertising

~~Exhibit~~The Group expensed all advertising costs as incurred. Advertising expenses included in the general and administrative expense for the three months ended January 31, 2011 and 2010 were $3,764 and nil respectively.1

~~CERTIFICATIONS~~(m) Income taxes

IThe Group accounts for income taxes using an asset and liability approach and allows for recognition of deferred tax benefits in future years. Under the asset and liability approach, ~~John~~deferred ~~David~~taxes ~~Palmer~~are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Group is able to realize their benefits, ~~certify~~or that: future realization is uncertain.

1.The IGroup ~~have~~is ~~reviewed~~operating ~~this~~in ~~quarterly~~the ~~report~~PRC, and in accordance with the relevant tax laws and regulations of ~~ECO~~PRC, ~~ENERGY~~the ~~PUMPS~~enterprise income tax rate for the period ended January 31, ~~INC.;~~2011 was 25%.

2.(n) ~~Based~~Cash onand myconcentration ~~knowledge, this report does not contain any untrue statement~~ of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; risk

3.Cash ~~Based~~includes cash on myhand ~~knowledge,~~and ~~the~~demand ~~financial~~deposits ~~statements,~~in ~~and~~accounts ~~other~~maintained ~~financial~~within ~~information~~the ~~included~~PRC. No inbank ~~this~~deposit ~~report,~~was ~~fairly~~maintained ~~present~~at inJanuary ~~all~~31, ~~material~~2011. The ~~respects~~Group ~~the~~has ~~financial~~not ~~condition,~~experienced ~~results~~any oflosses ~~operations~~in ~~and~~such ~~cash~~accounts ~~flows~~and ofbelieves ~~the~~it ~~small~~is ~~business~~not ~~issuer~~exposed asto ~~of,~~any ~~and~~risk ~~for,~~on ~~the~~its ~~periods~~cash ~~presented~~ in ~~this~~bank ~~report;~~ accounts.

~~4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures~~ (~~as defined in Exchange Act Rules 13a-15(e~~o) ~~and~~Comprehensive ~~15d-15(e)) and internal control over financial reporting (as defined in the Exchange Act Rules 13a-15(f) and 15d – 15(f)) for the registrant and have:~~ income

a)Comprehensive ~~Designed~~income ~~such~~is ~~disclosure~~defined ~~controls~~to ~~and~~include ~~procedures,~~all orchanges ~~caused~~in ~~such~~equity ~~controls~~except ~~and~~those ~~procedures~~resulting tofrom beinvestments ~~designed~~by ~~under~~owners ~~our~~and ~~supervision,~~ distributions to ~~ensure~~owners. Among ~~that~~other ~~material~~disclosures, ~~information~~all ~~relating~~items that are required to ~~the~~be ~~small~~recognized ~~business~~under ~~issuer,~~current ~~including~~accounting ~~its~~standards ~~consolidated~~as ~~subsidiaries,~~components isof ~~made~~comprehensive ~~known~~income are required to usbe byreported ~~others~~in ~~within~~a ~~those~~financial ~~entities,~~statement ~~particularly~~that ~~during~~is presented with the ~~period~~same inprominence ~~which~~as ~~this~~other ~~report~~financial statements. The Group’s current component of other comprehensive income is ~~being~~the ~~prepared;~~foreign currency translation adjustment.

b) Designed such internal control over financial reporting, or caused such control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;12

c)ECO ~~Evaluated~~ENERGY ~~the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures~~PUMPS, ~~as of the end of the period covered by this report based on such evaluation; and~~ INC.

d)NOTES ~~Disclosed~~TO inCONSOLIDATED ~~this~~FINANCIAL report any change in the registrant’s internal control over financial reporting that occurred during the small business issuer’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and STATEMENTS

5.FOR ~~The~~THE ~~registrant’s~~THREE ~~other~~MONTHS ~~certifying~~ENDED ~~officer~~JANUARY ~~and I have disclosed~~31, ~~based~~2011 onAND our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing equivalent functions): 2010

a)(Stated ~~All significant deficiencies and material weaknesses~~ in ~~the~~US design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and, Dollars)

b)2. SUMMARY ~~Any~~OF ~~fraud,~~SIGNIFICANT ~~whether~~ACCOUNTING orPOLICIES ~~not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.~~ (Continued)

12(p) Recently implemented standards

~~/s/~~ASC ~~John~~Update ~~David~~(“ASU”) ~~Palmer~~No. 2010-01, Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash. This update clarifies that the stock portion of a distribution to shareholders that allows them to elect to receive cash or stock with a potential limitation on the total amount of cash that all shareholders can elect to receive in the aggregate is considered a share issuance that is reflected in earnings per share prospectively and is not a stock dividend. This ASU codified the consensus reached in EITF Issue No. 09-E “Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash”. ASU 2010-01 is effective for interim and annual periods ending on or after December 15, 2009, and should be applied on a retrospective basis. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Updated (“ASU”) No. 2010-02, Consolidation (Topics 810) – Accounting and Reporting for Decreases in Ownership of a Subsidiary - A Scope Clarification. This update provides guidance for non-~~---------------------------------~~controlling interests and changes in ownership interests of a subsidiary. An entity is required to deconsolidate a subsidiary when the entity ceases to have a controlling financial interest in the subsidiary. Upon deconsolidation of a subsidiary, an entity recognizes a gain or loss on the transaction and measures any retained investment in the subsidiary at fair value. The gain or loss includes any gain or loss associated with the difference between the fair value of the retained investment in the subsidiary and its carrying amount at the date the subsidiary is deconsolidated. In contrast, an entity is required to account for a decrease in its ownership interest of a subsidiary that does not result in a change of control of the subsidiary as an equity transaction. The adoption of this update did not have any material impact on the Company’s financial statements.

~~John~~ASC ~~David~~Update ~~Palmer~~(“ASU”) No. 2010-13, Compensation – Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades. This update is to codify the consensus reached in EITF Issue No. 09-J, “Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades.” The amendments to the Codification clarify that an employee share-based payment award with an exercise price denominated in the currency of a market in which a substantial portion of the entity’s equity shares trades should not be considered to contain a condition that is not a market, performance, or services condition. Therefore, an entity would not classify such an award as a liability if it otherwise qualifies as equity. The adoption of this update did not have any material impact on the Company’s financial statements.

~~President~~ASC Update (“ASU”) No. 2010-21, ~~Secretary~~Accounting ~~Treasurer~~for Technical Amendments to Various SEC Rules and Schedules. This update amends various SEC paragraphs in the FASB Accounting Standards Codification pursuant to SEC Final Rule, ~~Principal~~“Technical ~~Executive~~Amendments ~~Officer~~to Rules Forms, Schedules and Codification of Financial Reporting Policies”. The adoption of this update did not have any material impact on the Company’s financial statements.

~~Principal~~ASC ~~Financial~~Update ~~Officer~~(“ASU”) No. 2010-22, Accounting for Various Topics. This update amends various SEC paragraphs in the FASB Accounting Standards Codification based on external comments received and ~~sole~~the ~~Director~~issuance of Staff Accounting Bulletin (SAB) No. 112 which amends or rescinds portion of certain SAB topics. SAB 112 was issued to bring existing SEC guidance into conformity with ASC 805 “Business Combination” and ASC 810 “Consolidation”. The adoption of this update did not have any material impact on the Company’s financial statements.

~~Dated: September 3, 2010~~13

13ECO ENERGY PUMPS, INC.

~~Exhibit~~NOTES ~~32.1~~TO CONSOLIDATED FINANCIAL STATEMENTS

~~CERTIFICATION~~FOR ~~PURSUANT~~THE TOTHREE MONTHS ENDED JANUARY 31, 2011 AND 2010

18(Stated ~~U.S.C.~~in ~~SECTION~~US ~~1350,~~Dollars)

AS2. SUMMARY ~~ADOPTED~~OF ~~PURSUANT~~SIGNIFICANT TOACCOUNTING POLICIES (Continued)

~~SECTION~~(p) ~~906~~Recently OFimplemented ~~THE~~standards ~~SARBANES-OXLEY ACT OF 2002~~(Continued)

InASC ~~connection~~Update ~~with~~(“ASU”) ~~the~~No. ~~Quarterly~~2010-29, ~~Report~~Business onCombinations ~~Form~~(Topic ~~10-Q~~805): Disclosure of Supplementary Pro Forma Information for Business Combinations. This update reflects the ~~three~~decision reached in EITF Issue No. 10-~~month~~G. ~~period~~The ~~ending~~amendments ~~July~~in ~~31,~~this ~~2010~~ASU ofaffect ~~ECO~~any ~~ENERGY~~public ~~PUMPS~~entity as defined by Topic 805, ~~INC~~Business Combinations that enters into business combinations that are material on an individual or aggregate basis., The amendments in this ASU specify that if a ~~Nevada~~public ~~corporation~~entity ~~(the~~presents ~~"Company")~~comparative financial statements, the entity should disclose revenue and earnings of the combined entity as ~~filed~~though ~~with~~the business combination(s) that occurred during the ~~Securities~~current ~~and~~year ~~Exchange~~had ~~Commission~~occurred onas of the ~~date~~beginning ~~hereof~~of (the ~~"Quarterly~~comparable ~~Report"),~~prior I,annual ~~John~~reporting ~~David~~period ~~Palmer,~~only. ~~Chairman,~~The ~~President~~amendments ~~and~~also ~~Chief~~expand ~~Financial~~the ~~Officer~~supplemental pro forma disclosures to include a description of the ~~Company~~nature ~~certify~~and amount of material, ~~pursuant~~nonrecurring pro forma adjustments directly attributable to 18the Ubusiness combination included in the reported pro forma revenue and earnings.~~S.C.~~ ~~Section~~The ~~1350~~amendments asare ~~adopted~~effective ~~pursuant~~prospectively tofor ~~Section~~business ~~906~~combinations offor which the ~~Sarbanes-Oxley~~acquisition ~~Act~~date is on or after the beginning of ~~2002~~the first annual reporting period beginning on or after December 15, ~~that:~~2010. Early adoption is permitted.

1.Other ~~The~~accounting ~~Quarterly~~standards ~~Report~~that ~~fully~~have ~~complies~~been ~~with~~issued or proposed by the ~~requirements~~FASB ofor ~~Section~~other ~~13(~~standards-setting bodies that do not require adoption until a) ~~or15(d)~~future ofdate ~~the~~are ~~Securities~~not ~~and~~expected ~~Exchange~~to ~~Act~~have ofa ~~1934,~~material asimpact ~~amended;~~on ~~and~~the Company’s financial statements upon adoption.

23. CONCENTRATIONS ~~The~~OF ~~information~~CREDIT ~~contained~~RISK inAND ~~this~~MAJOR ~~Quarterly Report fairly presents, in all material respects, the financial condition and results of operation of the Company.~~CUSTOMERS

~~/s/~~Financial ~~John~~instruments ~~David~~that ~~Palmer~~potentially expose the Group to concentrations of credit risk, consists of cash and accounts receivable as of January 31, 2011. The Group performs ongoing evaluations of its cash position and credit evaluations to ensure sound collections and minimize credit losses exposure.

-As ~~-----------------------------------~~of January 31, 2011, all the Group’s bank deposits were conducted with banks in the PRC where there is currently no rule or regulation mandated on obligatory insurance of bank accounts.

~~John~~For ~~David~~the ~~Palmer~~three months ended January 31, 2011, all of the Group’s sales were generated from the PRC. In addition, all accounts receivable as of January 31, 2011 also arose in the PRC.

~~President,~~The ~~Secretary~~maximum ~~Treasurer,~~amount ~~Principal~~of ~~Executive~~loss ~~Officer,~~exposure due to credit risk that the Group would bear if the counter parties of the financial instruments failed to perform represents the carrying amount of each financial asset on the balance sheet.

~~Principal~~Normally, ~~Financial~~the ~~Officer~~Group ~~and~~does ~~sole~~not ~~Director~~require collateral from customers or debtors.

~~Dated: September 3, 2010~~14

14ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

3. CONCENTRATIONS OF CREDIT RISK AND MAJOR CUSTOMERS (Continued)

For the three months ended January 31, 2011, the following customers accounted for 10% or more of the Group’s revenue.

		For the
		three months ended
		January 31, 2011

Customer A		302,378
Customer B		283,077
Customer C		302,378
Customer D		283,077
Customer E		283,077

At January 31, 2011, the following customers accounted for 10% or more of the Group’s accounts receivable:

		January 31, 2011

Customer A		235,444
Customer B		212,659
Customer C		205,064

4. PROPERTY, PLANT AND EQUIPMENT, NET

Details of property, plant and equipment are as follows:

	January 31, 2011			October 31, 2010
At cost
Buildings	$	702,742		$	693,491
Machinery & equipment		757,295			747,326
Office equipment		1,975			1,949
Less: accumulated depreciation		(62,633	)		(35,308	)

	$	1,399,379		$	1,407,458

Depreciation expense included in the general and administrative expenses for the three months ended January 31, 2011 and 2010 were $26,614 and nil respectively.

5. DEPOSIT FOR ACQUISITION OF A COMPANY

Dalei entered into the agreement dated November 5, 2010 for acquisition of a company with the consideration of $1,822,794. The consideration has been fully paid during the three months ended January 31, 2011 but the acquisition process has not yet been completed. Dalei further entered into the supplementary agreement dated March 18, 2011 to extend the completion to the end of June 2011.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

6. RELATED PARTY TRANSACTIONS

In the normal course of its business, the Group carried out the following related party transactions during the period ended January 31, 2011 and 2010.

(b)	Related party receivables and payables

Amounts receivable from and payable to related parties as of January 31, 2011 and October 31, 2010 are summarized as follows:

		January 31,		October 31,
	Common shareholder	2011		2010
Amount due from a related party:
Shenzhen Dalei Transportation Technology Co., Ltd	Mr. Zhang Xiuliang	$	79,438	$	212,671
Hefei Dalei Technology Co., Ltd	Mr. Zhang Xiuliang		91,922		-

		$	171,360	$	212,671

Amounts due to related companies:
Shenzhen Dalei Software Technology Co., Ltd	Mr. Zhang Xiuliang	$	41,649	$	18,647
Hefei Dalei Technology Co., Ltd	Mr. Zhang Xiuliang		-		6,722

		$	41,649	$	25,369

Balances with related parties represent advances to or loans from the respective related party. These balances were interest free, unsecured and repayable on demand. It was expected that the balances would be received or repaid within one year.

(c)	Receivables from directors

	January 31,		October 31,
	2011		2010

Amounts due from the directors:
Zhang Xiuliang	$	79,413	$	-
Liu Jun		2,872		-

	$	82,285	$	-

Amounts due from the directors are unsecured, interest-free, and repayable on demand.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

6. RELATED PARTY TRANSACTIONS (Continued)

(d)	Payable to key management

	January 31,		October 31,
	2011		2010

Amounts due to the key management:
Liu Jun	$	-	$	23,984
Li Zhengying		-		10,493

	$	-	$	34,477

Amounts due to the key management are unsecured, interest-free, and repayable on demand.

7. CAPITALIZATION

As a result of the Group’s reverse-merger on October 25, 2010, the Group’s capital structure has been changed. The number of common stock was 36,001,083 after reverse-merger. The common stock is $36,001 with paid-in capital $1,347,262.

8. FAIR VALUE OF FINANCIAL INSTRUMENTS

The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties. The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, trade receivables, amount due from a director, other receivables, amount due to a shareholder and other payables, approximate their fair values because of the short maturity of these instruments and market rates of interest.

9. INCOME TAXES

The Company is registered in the State of Nevada whereas its subsidiary, DLT being incorporated in the British Virgin Islands is not subject to any income tax and conducts all of its business through its PRC subsidiary, Dalei (see note 1).

DLT was incorporated in the British Virgin Islands and is not subject to income taxes under the current laws of the British Virgin Islands.

The subsidiary, Dalei, being registered in the PRC, is subject to PRC’s Enterprise Income Tax (“EIT”). PRC EIT rate was 25% for the period ended January 31, 2011.

Income before income tax expenses of $516,227 for the period ended January 31, 2011, was attributed to operations in China. Income tax expense related to China income for the period ended January 31, 2011, was $129,057.

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

9. INCOME TAXES (Continued)

A reconciliation between the income tax computed at the U.S. statutory rate and the Group’s provision for income tax is as follows:

	For the three months ended
	January 31, 2011			January 31, 2010

U.S. statutory rate		34	%		34	%
Foreign income not recognized in the U.S.		(34	%)		-
PRC Enterprise Income Tax		25	%		-

Provision for income tax		25	%		34	%

No deferred tax has been provided as there are no material temporary differences arising for the period ended January 31, 2011.

The Company did not have any interest and penalty recognized in the income statements for the period ended January 31, 2011 or balance sheet as of January 31, 2011. The Company did not have uncertainty tax positions or events leading to uncertainty tax position within the next 12 months.

10. EARNING (LOSS) PER SHARE

The Company calculates earnings per share in accordance with ASC 260, Earnings Per Share, which requires a dual presentation of basic and diluted earnings per share. Basic earnings per share are computed using the weighted average number of shares outstanding during the fiscal year. Potentially dilutive common shares consist of convertible preferred stock (using the if-converted method) and exercisable warrants and stock options outstanding (using the treasury method). The following table sets forth the computation of basic and diluted net income per common share:

	For the three months ended
	January 31, 2011		January 31, 2010

Net income (loss)	$	387,170	$	(3,800	)

Weighted-average shares of common stock outstanding:
Basic and diluted		36,001,083		9,552,500

Earning (loss) per share:
Basic and diluted	$	0.01	$	(0.00	)

ECO ENERGY PUMPS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED JANUARY 31, 2011 AND 2010

(Stated in US Dollars)

11. SUBSEQUENT EVENTS

Dalei has entered into the agreement dated November 5, 2010 and the supplementary agreement dated March 18, 2011 for acquisition of a company. The acquisition is expected to be completed before the end of June 2011.

The Company has evaluated all other subsequent events through March 22, 2011, the date these consolidated financial statements were issued, and determined that there were no other subsequent events or transactions that require recognition or disclosures in the financial statements.

Item 2. Management`s Discussion and Analysis of Financial Condition and Results of Operations

This section of this report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Overview

Eco Energy Pumps, Inc. ("Eco Energy Pumps", "the Company", “our” or "we") was incorporated in the State of Nevada as a for-profit company on October 14, 2008 and established a fiscal year end of October 31.

On October 25, 2010, the Company acquired DLT International Limited. DLT International Limited (the “DLT”) was incorporated under the laws of the British Virgin Islands on March 18, 2010 and currently operates through one operating company located in People’s Republic of China (the PRC): Dalei Automobile Testing Technology (Shenzhen) Co., Ltd. (“Dalei”). Dalei was incorporated under the laws of the PRC as a limited company on June 3, 2010. Dalei is a vehicle inspecting technology provider in the PRC.

For the first quarter ended January 31, 2011, we generated revenues of $2,779,504 from the sales of vehicle inspecting machines to a number of customers.

Our gross profit margin during the first quarter ended January 31, 2011 was 47.1%. During the first quarter, our cost of sales of testing equipment consists of purchasing machinery and equipment, outsourced instrumentation and control pane, software, freight, and installation.

Selling, general and administrative expenses for the first quarter ended January 31, 2011 was $791,279 or 28.5% of net sales. Selling, general and administrative expenses consist primarily of payroll.

Income from operations for the first quarter ended January 31, 2011 was $518,381, and net income after income taxes for the same period was $387,170.

Our business operates primarily in Chinese Renminbi (“RMB”), but we report our results in our SEC filings in U.S. Dollars. The conversion of our accounts from RMB to Dollars results in translation adjustments. While our net income is added to the retained earnings on our balance sheet; the translation adjustments are added to a line item on our balance sheet labeled “accumulated other comprehensive income,” since it is more reflective of changes in the relative values of U.S. and Chinese currencies than of the success of our business. During the first quarter ended January 31, 2011, the effect of converting our financial results to Dollars was to add $93,721 to our accumulated other comprehensive income.

Liquidity and Capital Resources

Our principal liquidity requirements are for working capital and capital expenditures. We fund our liquidity requirements primarily through cash on hand, and cash flow from operations. We believe our cash on hand, future funds from operations and borrowings from our related parties will be sufficient to fund our cash requirements for at least the next twelve months.

We ended the first quarter with $13,938 of cash and cash equivalents. The following table sets forth a summary of our cash flows for the periods indicated:

The Quarter Ended January 31, 2011	2011

Net cash provided by operating activities	$	1,867,842
Net cash used in investing activities		(1,863,173	)
Net cash provided by financing activities		-
Effect of foreign currency translation		163

Net change in cash	$	13,938

Operating Activities – For the quarter ended January 31, 2011, net cash provided by operating activities was $1,867,842. This is primarily attributable to (i) our net income of $387,170; (ii) decrease in net trade receivables of $724,833; (iii) decrease in other receivables of $241,580 and (iv) increase in VAT payable of $471,388.

Investing Activities – Net cash used in investing activities for the first quarter 2011 was $1,863,173. This is primarily attributable to a deposit of $1,806,549 paid for an acquisition of a company which is expected to be completed before the end of June 2011.

Financing Activities – No cash from financing activity is recorded during the first quarter 2011.

Future Capital Requirements – We had cash on hand of $13,938 at January 31, 2011. We did not expect any material capital expenditures for fiscal 2011.

We believe we will be able to fund our cash requirements, for at least the next twelve months, from cash on hand, and operating cash flows. However, our ability to satisfy our cash requirements depends upon our future performance, which in turn is subject to general economic conditions and regional risks, and to financial, business and other factors affecting our operations, including factors beyond our control.

If we are unable to generate sufficient cash flow from operations to meet our obligations and commitments, we will be required to refinance or restructure our indebtedness or raise additional debt or equity capital. Additionally, we may be required to sell material assets or operations, suspend or further reduce dividend payments or delay or forego expansion opportunities. We might not be able to implement successful alternative strategies on satisfactory terms, if at all.

Capital Expenditure

We did not have any capital expenditures except a deposit payment for an acquisition of a company during the first quarter ended January 31, 2011.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition or results of operations.

Critical Accounting Policies and Estimates

This discussion and analysis of our financial condition and results of operations are based on our financial statements that have been prepared under accounting principle generally accepted in the United States of America. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.

Accounts Receivable

Accounts receivable is recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An allowance for doubtful accounts is maintained for all customers based on a variety of factors, including the length of time the receivables are past due, significant one-time events and historical experience. Bad debts are written off as incurred. During the reporting years, there were no bad debts.

Outstanding accounts balances are reviewed individually for collectability. The Company does not charge any interest income on trade receivables. Accounts balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. To date, the Company has not charged off any balances as it has yet to exhaust all means of collection.

Recent Accounting Pronouncements

ASC Update (“ASU”) No. 2010-01, Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash. This update clarifies that the stock portion of a distribution to shareholders that allows them to elect to receive cash or stock with a potential limitation on the total amount of cash that all shareholders can elect to receive in the aggregate is considered a share issuance that is reflected in earnings per share prospectively and is not a stock dividend. This ASU codified the consensus reached in EITF Issue No. 09-E “Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash”. ASU 2010-01 is effective for interim and annual periods ending on or after December 15, 2009, and should be applied on a retrospective basis. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Updated (“ASU”) No. 2010-02, Consolidation (Topics 810) – Accounting and Reporting for Decreases in Ownership of a Subsidiary - A Scope Clarification. This update provides guidance for non-controlling interests and changes in ownership interests of a subsidiary. An entity is required to deconsolidate a subsidiary when the entity ceases to have a controlling financial interest in the subsidiary. Upon deconsolidation of a subsidiary, an entity recognizes a gain or loss on the transaction and measures any retained investment in the subsidiary at fair value. The gain or loss includes any gain or loss associated with the difference between the fair value of the retained investment in the subsidiary and its carrying amount at the date the subsidiary is deconsolidated. In contrast, an entity is required to account for a decrease in its ownership interest of a subsidiary that does not result in a change of control of the subsidiary as an equity transaction. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Update (“ASU”) No. 2010-13, Compensation – Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades. This update is to codify the consensus reached in EITF Issue No. 09-J, “Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades.” The amendments to the Codification clarify that an employee share-based payment award with an exercise price denominated in the currency of a market in which a substantial portion of the entity’s equity shares trades should not be considered to contain a condition that is not a market, performance, or services condition. Therefore, an entity would not classify such an award as a liability if it otherwise qualifies as equity. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Update (“ASU”) No. 2010-21, Accounting for Technical Amendments to Various SEC Rules and Schedules. This update amends various SEC paragraphs in the FASB Accounting Standards Codification pursuant to SEC Final Rule, “Technical Amendments to Rules Forms, Schedules and Codification of Financial Reporting Policies”. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Update (“ASU”) No. 2010-22, Accounting for Various Topics. This update amends various SEC paragraphs in the FASB Accounting Standards Codification based on external comments received and the issuance of Staff Accounting Bulletin (SAB) No. 112 which amends or rescinds portion of certain SAB topics. SAB 112 was issued to bring existing SEC guidance into conformity with ASC 805 “Business Combination” and ASC 810 “Consolidation”. The adoption of this update did not have any material impact on the Company’s financial statements.

ASC Update (“ASU”) No. 2010-29, Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations. This update reflects the decision reached in EITF Issue No. 10-G. The amendments in this ASU affect any public entity as defined by Topic 805, Business Combinations that enters into business combinations that are material on an individual or aggregate basis. The amendments in this ASU specify that if a public entity presents comparative financial statements, the entity should disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only. The amendments also expand the supplemental pro forma disclosures to include a description of the nature and amount of material, nonrecurring pro forma adjustments directly attributable to the business combination included in the reported pro forma revenue and earnings. The amendments are effective prospectively for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2010. Early adoption is permitted.

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial statements upon adoption.

Impact of Accounting Pronouncements

There were no recent accounting pronouncements that have had a material effect on the Company’s financial position or results of operations.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Not required.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Based upon an evaluation of the effectiveness of disclosure controls and procedures, our principal executive officer and principal financial officer have concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) were not effective to provide reasonable assurance that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified by the rules and forms of the SEC and is accumulated and communicated to management, including the CEO and CFO, as appropriate to allow timely decisions regarding required disclosure. As reported in our Annual Report on Form 10-K for the year ended October 31, 2010, the Company’s principal executive officer and principal financial officer has determined that there are material weaknesses in our disclosure controls and procedures.

The material weaknesses in our disclosure control procedures are as follows:

1. Lack of formal policies and procedures necessary to adequately review significant accounting transactions. The Company utilizes a third party independent contractor for the preparation of its financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in the day to day operations of the Company and may not be provided information from management on a timely basis to allow for adequate reporting/consideration of certain transactions.

2. Audit Committee and Financial Expert. The Company does not have a formal audit committee with a financial expert, and thus the Company lacks the board oversight role within the financial reporting process.

We intend to initiate measures to remediate the identified material weaknesses including, but not necessarily limited to, the following:

●

Establishing a formal review process of significant accounting transactions that includes participation of the Chief Executive Officer, the Chief Financial Officer and the Company’s corporate legal counsel.

●

Form an Audit Committee that will establish policies and procedures that will provide the Board of Directors a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.

Changes in Internal Control over Financial Reporting

As reported in our Annual Report on Form 10-K for the year ended October 31, 2010, management is aware that there a significant deficiency and a material weakness in our internal control over financial reporting and therefore has concluded that the Company’s internal controls over financial reporting were not effective as of October 31, 2010. The significant deficiency relates to a lack of segregation of duties due to the small number of employees involvement with general administrative and financial matters. The material weakness relates to a lack of formal policies and procedures necessary to adequately review significant accounting transactions.

There have not been any changes in the Company's internal control over financial reporting during the quarter ended January 31, 2011 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.”

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

No director, officer, or affiliate of the issuer and no owner of record or beneficiary of more than 5% of the securities of the issuer, or any security holder is a party adverse to the registrant or has a material interest adverse to the registrant.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. (Removed and Reserved)

Item 5. Other Information

None.

Item 6. Exhibits

Exhibit No.		Description
31.1*		Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2*		Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1*		Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2*		Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

* Filed herewith

As contemplated by SEC Release No. 33-8212, these exhibits are furnished with this quarterly report on Form 10-Q and are not deemed filed with the Securities and Exchange Commission and are not incorporated by reference in any filing of AmbiCom Holdings, Inc. under the Securities Act of 1933 or the Securities Exchange Act of 1934, including this quarterly report, whether made before or after the date hereof and irrespective of any general incorporation language in any filings.

SIGNATURES

Pursuant to the requirements of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Dated: March 22, 2011

ECO ENERGY PUMPS, INC.

By:	/s/ Jun Liu
	Name: Jun Liu
	Title: Chief Executive Officer, Director (principal executive officer)


By:	/s/ Zhengying Li
	Name: Zhengying Li
	Title: Chief Financial Officer , Director (principal accounting officer)


By:	/s/ Xiuliang Zhang
	Name: Xiuliang Zhang
	Title:Chairman, President

Filing Compare · Eco Energy Pumps, Inc.